1468Finance and Accountancy Briefings

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Implications of the changes to Principal Private Residence Relief

The Autumn Statement contained a surprise announcement that the “last 3 years” exemption for principal private residence relief will be reduced to 18 months for disposals on or after 6 April 2014. This article looks at how significant the change could be by focusing on three situations affected... view abstract

Company: Tolley | Published: 24 June 2014 | Business Area: Capital Gains

Rating: 18 people found this useful

10 ways you can lose your entrepreneurs' relief

Capital gains tax entrepreneurs’ relief has been with us since 2008 and practitioners will, by now, be aware of its main features, most of which will need to be satisfied in a 12-month run-up to a disposal. This article sets out 10 problem areas and how the adviser may resolve them with his client... view abstract

Company: Tolley | Published: 06 May 2014 | Business Area: Capital Gains

Rating: 20 people found this useful

Mazars Tax Facts 2014

Mazars' 20 page guide provides key tax facts and figures at your fingertips for 2014. The guide covers personal and business tax developments relevant to the 2014 budget and outlines the proposed changes from April 2015.

Company: Mazars | Published: 10 April 2014 | Business Area: Income Tax

Rating: 15 people found this useful

HMRC to require accelerated tax payments from certain taxpayers subject to enquiry

This news piece looks at the recently published HMRC consultation document on accelerating the collection of tax in certain cases where the amount due is disputed and discusses these proposals in detail.

Company: Tolley | Published: 17 February 2014 | Business Area: Enforcement and Regulation

CCH Autumn Statement: 2013 Special Feature

In this Special Feature, CCH's tax writers have investigated, analysed and summarised the main changes introduced by the Chancellor’s recent Autumn Statement. Download their expert commentary for in-depth analysis and insights into the revised 2014/15 rates and allowances published by HMRC.

Company: CCH, A Wolters Kluwer Business | Published: 09 December 2013 | Business Area: Employment Tax

Rating: 4 people found this useful

Tax Journal: Ask an expert - topical tax issues

Each week, Tax Journal readers submit tax queries, which are answered by leading experts. This article focuses on four topical tax issues covering: treaty non-resident companies; reverse earn-outs; sale of shares on retirement; taxation of distribution; buying back shares from employees.

Company: Tolley | Published: 08 November 2013 | Business Area: Corporation Tax

Rating: 4 people found this useful

Corporate ownership of expensive dwellings

Special rules apply where an interest in an “expensive dwelling” situated in the UK (which could be freehold or leasehold) is owned by a company, a partnership or LLP with at least one corporate member or a collective investment scheme. This paper provides an overview of the special rules.

Company: Berg Kaprow Lewis | Published: 02 September 2013 | Business Area: Capital Gains

Rating: 3 people found this useful

Mazars Tax Facts 2013

Mazars' 20 page guide provides key tax facts and figures at your fingertips for 2013/14. The guide covers personal and business tax developments relevant to the 2013 budget and outlines the proposed changes from April 2014.

Company: Mazars | Published: 09 April 2013 | Business Area: Income Tax

Rating: 28 people found this useful

Tax Facts 2013/14

Produced by Baker Tilly, this easy-to-use comprehensive guide provides facts and figures you need to know. Updated on 20 March 2013 following the Chancellor's Budget.

Company: Baker Tilly | Published: 02 April 2013 | Business Area: Corporation Tax

Rating: 20 people found this useful

Business Investment Relief for Non-UK Domiciliaries

UK resident non-domiciled individuals are now able to remit overseas income and gains to the UK for certain qualifying business investments without creating a taxable remittance. Offshore income and gains may have been previously ring-fenced, so they weren't brought into the UK and taxed correctly.

Company: Mazars | Published: 26 November 2012 | Business Area: Enforcement and Regulation

Rating: 1 person found this useful

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